Revue algérienne d'économie et gestion
Volume 19, Numéro 1, Pages 300-321
2025-06-01

The Implementation Of The Internal Audit Function Within Sonatrach



Authors : موساوي ياسين .

Abstract

This article explores the internal cognitive environment associated with the establishment of the internal audit function within Sonatrach. Drawing on international standards, regulatory frameworks, and an audit manual certified by one of the world’s most prestigious auditing firms, the article highlights the crucial role of this function in strengthening governance, improving organizational performance, and managing risks. The analysis also sheds light on the specificities and unique challenges encountered during its deployment in a complex environment that is heavily regulated.

Keywords

Internal Control, Internal Audit, Standards, methodology of an internal audit engagement, Functional and Operational Limits.

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